South Dakota Constitution
Article 11 - Revenue and Finance.
§ 8 Object of tax to be stated--Use of vehicle and fuel taxes.

§ 8. Object of tax to be stated--Use of vehicle and fuel taxes. No tax shall be levied except in pursuance of a law, which shall distinctly state the object of the same, to which the tax only shall be applied, and the proceeds from the imposition of any license, registration fee, or other charge with respect to the operation of any motor vehicle upon any public highways in this state and the proceeds from the imposition of any excise tax on gasoline or other liquid motor fuel except costs of administration and except the tax imposed upon gasoline or other liquid motor fuel not used to propel a motor vehicle over or upon public highways of this state shall be used exclusively for the maintenance, construction and supervision of highways and bridges of this state.

History: Amendment proposed by SL 1939, ch 230, approved Nov., 1940.